Dismissing the appeal of the revenue the Tribunal held that, If the AO issues the notice for reopening the assessment before obtaining the sanction of the CIT, the reopening is void ab initio-The fact that the sanction was given just one day after the issue of notice makes no difference. ( ITA No. 1505/Ahd/2017, dt. 14.11.2018) (AY. 2007-08)
ITO v. Ashok Jain (Surat)(Trib.), www.itatonline.org
S. 151 : Reassessment-Sanction for issue of notice-If the AO issues the notice for reopening the assessment before obtaining the sanction of the CIT, the reopening is void ab initio-The fact that the sanction was given just one day after the issue of notice makes no difference. [S. 147, 148]